https://www.taxtmi.com/caselaws?id=383674 The court ruled in favor of the Respondent-Assessee on various issues related to interest income exclusion and the application of exclusionary provisions under section 80HHC. It emphasized the importance of treating interest income as business income unless substantial changes justify a different approach. The judgment referenced legal precedents and factual findings to support the Assessee's position, ultimately providing a comprehensive analysis of each issue involved under the Income Tax Act. en-us Sat, 20 Jul 2019 00:00:00 +0530 Sat, 27 Jul 2019 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383674 The court ruled in favor of the Respondent-Assessee on various issues related to interest income exclusion and the application of exclusionary provisions under section 80HHC. It emphasized the importance of treating interest income as business income unless substantial changes justify a different approach. The judgment referenced legal precedents and factual findings to support the Assessee's position, ultimately providing a comprehensive analysis of each issue involved under the Income Tax Act. Case-Laws Income Tax Sat, 20 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383674